Yaremchuk I. State audit as a type of activity of the Accounting Chamber

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0420U101751

Applicant for

Specialization

  • 08.00.09 - Бухгалтерський облік, аналіз та аудит (за видами економічної діяльності)

30-09-2020

Specialized Academic Board

Д 14.052.01

Zhytomyr Polytechnic State University

Essay

According to the results of the study, the symbolic characteristics of the historical and temporal periods of the Accounting Chamber of Ukraine as the highest audit body were singled out, on the basis of which the periodization of its development was formed, in particular: pre-preparatory stage - ancient world - 1991. - the emergence and formation of theoretical and methodological, methodological and organizational basis of the Accounting Chamber of Ukraine; stage of formation - 1991 - 2015 - development of the updated content-structural and functional-authoritative content of the activities of the Accounting Chamber of Ukraine; stage of harmonization with generally accepted international approaches - 2015 and so far - the development of the Accounting Chamber in accordance with the requirements, standards and methodologies of INTOSAI through their implementation into domestic legislation

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